Section 243SA Customs Act 1901 | Failing to Answer Questions


Section 243SA of the Customs Act 1901 (Cth) deals with Failing to Answer Questions and is extracted below.

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The Legislation

243SA Failure to answer questions

(1) A person must not fail to answer a question that an officer, pursuant to a power conferred on the officer by this Act (other than section 106J or 195A or subsection 214AH(2)), requires the person to answer.

Penalty: 30 penalty units.

(2) A person must not fail to answer a question that a monitoring officer, pursuant to subsection 214AH(2), requires the person to answer, if:

(a) the person is the occupier of the relevant premises, or a representative of the occupier whom the occupier has nominated to Customs to answer questions under that subsection; or
(b) the person is not covered by paragraph (a) and no other person of the kind mentioned in that paragraph is present at the premises and available to answer questions put by the monitoring officer.

Penalty: 30 penalty units.

(3) If:

(a) an officer requires a person to answer a question under section 106J or 195A; and
(b) the officer informs the person of the officer’s authority to ask the question; and
(c) the officer informs the person that it may be an offence not to answer the question;
the person must not fail to answer the question.

Penalty: 30 penalty units.

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